THE RESOLUTION OF BOARD OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON REGULATION AND DEVELOPMENT OF THE FINANCIAL MARKET

of December 14, 2020 No. 116

About approval of forms, terms and frequency of provision by liquidation commissions voluntarily and compulsorily liquidated banks, voluntarily and the branches of nonresident banks of the Republic of Kazakhstan of reports which are compulsorily stopping activities and the additional information

According to the subitem 2) Item 1 of Article 74-4 and Item 7 of article 74-5 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan", the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" Board of the Agency of the Republic of Kazakhstan on regulation and development of the DECIDES: financial market

1. Approve the following forms, terms and frequency of provision by liquidation commissions voluntarily and compulsorily liquidated banks (further – the liquidated bank), voluntarily and the branches of nonresident banks of the Republic of Kazakhstan which are compulsorily stopping activities (further – the branch of nonresident bank of the Republic of Kazakhstan stopping activities) reports and the additional information:

1) form of balance of the liquidated bank according to appendix 1 to this resolution;

2) report form about condition of assets of the liquidated bank according to appendix 2 to this resolution;

3) report form about condition of obligations of the liquidated bank according to appendix 3 to this resolution;

4) report form about assets and liabilities of the branch of nonresident bank of the Republic of Kazakhstan stopping activities according to appendix 4 to this resolution;

5) report form about remaining balance and movement of money of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan for cash desk and current accounts according to appendix 5 to this resolution;

6) report form about condition of receivables of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 6 to this resolution;

7) report form about condition of mortgage property of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 7 to this resolution;

8) report form about condition of own property of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 8 to this resolution;

9) report form about the property leased by liquidation commission according to appendix 9 to this resolution;

10) report form about the expenses made by liquidation commission of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 10 to this resolution;

11) report form about the number of the workers and persons rendering to liquidation commission services in services agreements according to appendix 11 to this resolution;

12) form of register of requirements of creditors of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan, the claims (statements) which are not included in the register of requirements of creditors declared after the expiration of fixed term for presentation according to appendix 12 to this resolution;

13) report form about collection of receivables and condition of mortgage property of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 13 to this resolution;

14) report form about the brought criminal cases concerning leading employees, debtors, the chairman, members or employees of liquidation commission of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 14 to this resolution;

15) form of the interim liquidation balance sheet of the liquidated bank according to appendix 15 to this resolution;

16) form of the list of creditors of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan for the beginning of liquidating process according to appendix 16 to this resolution;

17) form of register of the complaint (statements) made by creditors of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 17 to this resolution;

18) form of register of unclaimed accounts payable of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 18 to this resolution;

19) form of register of own property of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 19 to this resolution;

20) form of register of receivables of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 20 to this resolution;

21) form of the register of requirements of creditors according to appendix 21 to this resolution;

22) form of changes and (or) amendments in the register of requirements of creditors according to appendix 22 to this resolution;

23) form of the liquidation balance sheet of the liquidated bank according to appendix 23 to this resolution.

2. Excluded

3. Monthly and semi-annual reports are submitted in authorized body on regulation, control and supervision of the financial market and the financial organizations (further – authorized body) no later than 8 (eighth) following for reporting.

The annual statement is submitted in authorized body not later 30 on the (thirtieth) of January the year following reporting.

If the last day of term of submission of reports falls on non-working day, then date is postponed the next working day.

Report forms and the additional information are represented to authorized body on paper and in electronic form.

4. The monthly report includes:

1) for the liquidated bank: the reports provided by subitems 1), 2), 3), 5), 6), 7), 8), 9), 10), 11) and 12) of Item 1 of this resolution;

2) for the branch of nonresident bank of the Republic of Kazakhstan stopping activities: the reports provided by subitems 4), 5), 6), 7), 8), 9), 10), 11) and 12) of Item 1 of this resolution;

3) the explanatory note about condition of liquidating process in the liquidated bank stopping the activities branch of nonresident bank of the Republic of Kazakhstan for the accounting period (further - the explanatory note) containing information specified in Item 7 of this resolution.

Reporting date of the monthly report is the first, following for reporting. 1 (one) calendar month is considered the accounting period.

5. The report for the first half of the year includes:

1) for the liquidated bank: the reports provided by subitems 1), 2), 3), 5), 6), 7), 8), 9), 10), 11), 12), 13) and 14) of Item 1 of this resolution;

2) for the branch of nonresident bank of the Republic of Kazakhstan stopping activities: the reports provided by subitems 4), 5), 6), 7), 8), 9), 10), 11), 12), 13) and 14) of Item 1 of this resolution;

3) the explanatory note containing information specified in Item 7 of this resolution.

Reporting date of the report for the first half of the year is on the (first) of July 1. The accounting period for the semi-annual report is the first half of the year, since 1 on the (first) of January till the (thirtieth) of June 30.

The report on the done work for the second half of the year is not submitted.

6. The annual statement includes:

1) for the liquidated bank: the reports provided by subitems 1), 2), 3), 5), 6), 7), 8), 9), 10), 11), 12), 13) and 14) of Item 1 of this resolution;

2) for the branch of nonresident bank of the Republic of Kazakhstan stopping activities: the reports provided by subitems 4), 5), 6), 7), 8), 9), 10), 11), 12), 13) and 14) of Item 1 of this resolution;

3) the explanatory note containing information specified in Item 7 of this resolution.

Reporting date of the annual statement is on the (first) of January 1 the year following for reporting. The accounting period for the annual statement is calendar year, since 1 on the (first) of January till the (thirty first) of December 31.

7. The explanatory note for the accounting period (monthly, semi-annual, annual) contains information about (about):

1) date and the body which made the decision on liquidation of the liquidated bank, appointment of liquidation commission, change of structure of liquidation commission;

2) changes on assets and liabilities of the liquidated bank with indication of the change reasons;

3) to the characteristic of work within the preliminary pre-judicial dispute resolution and (or) legal proceedings;

4) to work of liquidation commission with property of the liquidated bank;

5) to the characteristic of work of liquidation commission with creditors and on current debt of the liquidated bank;

6) expenses on liquidating production with indication of information on availability of over-expenditure and (or) economy, proceeding from the approved expense budgets;

7) the main problems and perspectives of completion of liquidating production of the liquidated bank.

In the explanatory note to the report information on actions, the debtors of the liquidated bank posted in connection with loss, and about work with mortgage property of the liquidated bank is reflected.

The classification of Articles given in the reporting is supplemented with information explaining their sense. The changes which happened for the accounting period reveal under each Article with the summary description of sizes.

8. The interim liquidation balance sheet provided by the subitem 15) of Item 1 of this resolution, or the report on assets and liabilities of the branch of nonresident bank of the Republic of Kazakhstan stopping activities provided by the subitem 4) of Item 1 of this resolution are constituted based on the following documents:

1) personal accounts to balance sheet accounts, registers of analytical and synthetic accounting of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan;

2) inventory reports of accounting and legal documents, assets and liabilities of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan;

3) disaggregations of all balance sheet accounts for the beginning of liquidating process;

4) data on off-balance accounts for the beginning of liquidating process of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan.

9. The following reports and documents are attached to the interim liquidation balance sheet of the liquidated bank:

1) the turnover balance sheet from the beginning of liquidation before date of creation of the interim liquidation balance sheet inclusive;

2) the explanatory note containing information about (about):

date and the body which made the decision on liquidation of the liquidated bank, appointment of liquidation commission, change of structure of liquidation commission;

the events held by liquidation commission;

changes on assets and liabilities since the beginning of liquidation as of date of creation of the interim liquidation balance sheet with indication of the reasons of changes;

condition of receivables and payables;

mortgage and own property of the liquidated bank;

the main problems interfering carrying out liquidating production.

10. The liquidation commission within 15 (fifteen) working days from expiry date of creation of the interim liquidation balance sheet, stipulated in Item 90 Rules of implementation of liquidation of banks, the forced termination of activities of branches of nonresident banks of the Republic of Kazakhstan and job requirements of liquidation commissions of compulsorily liquidated banks which are compulsorily stopping activities of branches of the nonresident banks of the Republic of Kazakhstan approved by the resolution of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of November 30, 2020 No. 114, registered in the Register of state registration of regulatory legal acts on No. 21716, represents it with forms of the reporting and documents in 2 (two) copies to authorized body for its approval, and in case of voluntary liquidation before approval by general shareholder meeting of the liquidated bank - for consideration.

11. Changes and (or) amendments in the register of requirements of creditors provided by the subitem 22) of Item 1 of this resolution are drawn up within 10 (ten) working days from the date of adoption by liquidation commission of the decision on modification and (or) amendments in the register of requirements of creditors.

12. The liquidation commission represents to authorized body for approval (in case of involuntary liquidation of bank, the forced termination of activities of branch of nonresident bank of the Republic of Kazakhstan) or considerations before approval by general shareholder meeting of the liquidated bank (in case of voluntary liquidation of bank), authorized body of nonresident bank of the Republic of Kazakhstan (in case of the voluntary termination of activities of branch of nonresident bank of the Republic of Kazakhstan) changes and (or) amendments in the register of requirements of creditors created in duplicate with appendix of the explanatory note about the reasons of modification and (or) amendments in the register of requirements of creditors and copies of the documents certifying their justification.

The authorized body within 15 (fifteen) calendar days claims (in case of involuntary liquidation, the forced termination of activities) or considers (in case of voluntary liquidation, the voluntary termination of activities) changes and (or) amendments in the register of requirements of creditors.

After approval (in case of involuntary liquidation, the forced termination of activities) or considerations (in case of voluntary liquidation, the voluntary termination of activities) changes and (or) amendments in the register of requirements of creditors one copy of this document is subject to return to liquidation commission, and the second remains in authorized body.

The copy of approved changes and (or) amendments in the register of requirements of creditors of voluntarily liquidated bank which is voluntarily stopping activities of branch of nonresident bank of the Republic of Kazakhstan is submitted in authorized body for data within 3 (three) working days after date of their approval by general shareholder meeting of the liquidated bank, authorized body of nonresident bank of the Republic of Kazakhstan.

13. The liquidation balance sheet of the liquidated bank provided by the subitem 23) of Item 1 of this resolution is created after carrying out by liquidation commission in full of actions for completion of cases of the liquidated bank.

The report on liquidation of bank, branch of nonresident bank of the Republic of Kazakhstan contains information about (about):

1) date and the body which made the decision on liquidation of bank, the termination of activities of branch of nonresident bank of the Republic of Kazakhstan;

2) appointment of temporary administration (in case of involuntary liquidation of the liquidated bank) and liquidation commission, change of structure of liquidation commission;

3) accomplishment of priority actions, creation and approval of the interim liquidation balance sheet, interim statement on liquidation;

4) forming, approval and functioning of creditor committee of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan;

5) condition of assets of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan for the beginning of process of liquidation;

6) the held events for collection of receivables from debtors of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan;

7) the held events for realization of property of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan;

8) remaining balance and movement of money according to current accounts and cash desk of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan;

9) obligations of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan as of start date of process of liquidation;

10) accomplishment of obligations to creditors of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan.

Copies of the documents confirming removal from accounting registration of branches (representations) of the liquidated bank, transfer in the arranged type on storage in the Public Records Offices in the location of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan of the documents of the liquidated bank which is stopping activities of branch of nonresident bank of the Republic of Kazakhstan subject to permanent storage are attached to the report on liquidation of bank, branch of nonresident bank of the Republic of Kazakhstan.

14. The report on liquidation of bank, branch of nonresident bank of the Republic of Kazakhstan and the liquidation balance sheet of the liquidated bank are represented to authorized body for review (in case of involuntary liquidation of bank) or approvals (in case of the forced termination of activities of branch of nonresident bank of the Republic of Kazakhstan), or considerations before approval by general shareholder meeting of the liquidated bank, authorized body of nonresident bank of the Republic of Kazakhstan (in case of voluntary liquidation, the voluntary termination of activities of branch of nonresident bank of the Republic of Kazakhstan) in one copy.

The authorized body approves (in case of involuntary liquidation of bank) or claims and makes the decision on completion of the procedure of the forced termination of activities of branch of nonresident bank of the Republic of Kazakhstan (in case of the forced termination of activities of branch of nonresident bank of the Republic of Kazakhstan), or considers (in case of voluntary liquidation, the voluntary termination of activities of branch of nonresident bank of the Republic of Kazakhstan) the report on liquidation of bank, branch of nonresident bank of the Republic of Kazakhstan and the liquidation balance sheet of the liquidated bank within 30 (thirty) calendar days from the date of their receipt.

The report on liquidation of bank, branch of nonresident bank of the Republic of Kazakhstan, the liquidation balance sheet of the liquidated bank after approval (in case of involuntary liquidation), approvals (in case of the forced termination of activities of branch of nonresident bank) or considerations (in case of voluntary liquidation, the voluntary termination of activities) return to liquidation commission, in authorized body there are their copies.

15. Liquidation commission:

1) compulsorily liquidated bank within 5 (five) working days after approval of authorized body submits the report on liquidation and the liquidation balance sheet of the liquidated bank in court for approval;

2) voluntarily liquidated bank within 10 (ten) working days after consideration by authorized body is submitted by the report on liquidation and the liquidation balance sheet of the liquidated bank for approval of general shareholder meeting (the single shareholder).

The liquidation commission of compulsorily liquidated bank after submission of the report on liquidation to court monthly no later than 8 (eighth) following after month of provision of the report on liquidation in court provides in authorized body information on the course of its consideration in court.

The liquidation commission represents to the copy approved the report on liquidation and the liquidation balance sheet of the liquidated bank to authorized body in terms, stipulated in Item the 7th article 73 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan".

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